2 Answers
2

This could be split into two tasks, 1) making a 360 panorama and 2) using software to rotate the panorama around a central "view". In the link you provided the 2nd part is being handled by JavaScript from the three.js project. Making images to work with three.js would require making a "flat" panorama first and cutting it into the right pieces.
It's probably easier to just use software to do the whole thing. This tutorial should help: http://matadornetwork.com/bnt/2006/11/26/what-is-a-360-degree-panoramic-photo-and-how-to-make-one/

You can make the panorama in Photoshop, but not the 3d rotation part; that needs software to display as there isn't any standard format like JPG for 3D panoramas. Here's how to use Photoshop to make a 2D panorama: digital-photography-school.com/…
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devightsJan 5 '11 at 19:56

Skymaps/cubes for CGI use are a different beast from simple photomerge panos created from a handful of images, or a 360-degree cylindrical pano. What you need to do is cover the entire spherical view, and then create the six cube face mappings for a skybox format. A blender tutorial on doing this from a mirrorball image can be found here:

If you want to create a skybox with photography, then you'll have to shoot enough images to cover the entire sphere (with a typical ultrawide rectilinear lens, that'll be something like 20+ images: typically three rows in portrait format, with zenith and nadir shots. And will be difficult to accomplish without a specialized panohead to rotate the lens around its no-parallax point to stitch cleanly.

Photoshop's photomerge function cannot handle this type of panorama easily. I'd suggest the open source Hugin stitcher, which can create equirectangular 360x180 panos. Then you'd need to remap it to the cube faces, either with a Hugin CLI script, or a GUI tool like Pano2VR.